About U.S. IRS Tax Assessment Lists, 1862-1918

On July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses.

The Internal Revenue Act also established the Office of Commissioner of Internal Revenue and allowed the country to be divided into collection districts, of which assessors and collectors were appointed.

Taxable goods and services were determined by legislative acts passed throughout the years. All persons, partnerships, firms, associations, and corporations submitted to the assistant assessor of their division, a list showing the amount of annual income, articles subject special taxes and duties, and the quantity of goods made or sold that were charged with taxes or duties. The assistant assessors collected and compiled these lists into two general lists. These lists were:

1. A list of names of all individuals residing in the division who were subject to taxation2. A list of names of all individuals residing outside the division, but who were owners of property in the division

These lists were organized alphabetically according to surname and recorded the value, assessment, or enumeration of taxable income or items and the amount of tax due. After all examinations and appeals, copies of these lists were given to the collector who then went and collected the taxes.

The assessment lists are divided into 3 categories:

1. Annual2. Monthly3. Special

Annual and monthly lists are for taxes assessed or collected within those periods of time. Special lists supplemented incomplete annual and monthly lists and also included any taxes that were indicated as “special” by the assessors.

About the Records:

Form 23, Assessment List, was the form used for many years to record tax information. Although there are several different versions of this form, it generally recorded:

Name of Collection District

Name of Collector

Date of the list

Instructions for completing the form

Name of person or business being taxed

Address

Taxable period

Amount reported by the collector

Remarks on the assessment

Article or occupation taxed

Record of payment if the tax was paid

Amount paid or abated

Form 58, List of Unassessable Collections, recorded the receipt and disbursement of unassessed collections. Unassessed collections could include: conscience money, paid court order fines, and offers of compromise, among others.

States and Years Covered:

Alabama, 1865-1866

Arizona, 1883-1917

Arkansas, 1865-1874

California, 1862-1866

Colorado, 1862-1866, 1873-1918

Connecticut, 1862-1866

Delaware, 1862-1866

District of Columbia, 1862-1866

Florida, 1865-1866

Georgia, 1865-1866

Idaho, 1865-1874

Illinois, 1862-1866

Indiana, 1862-1864

Iowa, 1862-1866

Kansas, 1862-1866

Kentucky, 1862-1866

Louisiana, 1863-1866

Maine, 1862-1866

Maryland, 1862-1866

Michigan, 1862-1866

Minnesota, 1862-1866

Mississippi, 1865-1866

Missouri, 1862-1865

Montana, 1864-1872

Nevada, 1863-1866

New Hampshire, 1862-1866

New Jersey, 1862-1866

New Mexico, 1862-1870, 1872-1874, 1883-1917

New York, 1862-1866

North Carolina, 1864-1866

Oregon District, 1867-1873

Pennsylvania, 1862-1866

Rhode Island, 1862-1866

South Carolina, 1864-1866

Tennessee, Civil War (1861-1865)

Texas, 1865-1866

Vermont, 1862-1866

Virginia, 1862-1866

West Virginia, 1862-1866

Wyoming, 1873-1918

Provided in association with National Archives and Records Administration